受益所有权和税收透明度——实施和剩余挑战：经合组织和全球论坛向G20财长和央行行长提交的报告

Beneficial Ownership and Tax Transparency–Implementation and Remaining ChallengesOECD and Global Forum Report to G20 Finance Ministers andCentral Bank GovernorsPUBE BENEFICIAL OWNERSHIP AND TAX TRANSPARENCY–IMPLEMENTATION AND REMAINING CHALLENGES © OECD 2024This work is published under the responsibility of the Secretary-General of the OECD. The opinionsexpressed and arguments employed herein do not necessarily reflect the official views of OECD membercountries or of members of the Global Forum on Transparency and Exchange of Information for TaxPurposes. The report was prepared for publication by the Secretariat of theOECD and of theGlobal Forumon Transparency and Exchange of Information for Tax Purposes.This document, as well as any data and map included herein, are without prejudice to the status of orsovereignty over any territory, to the delimitation of international frontiers and boundaries and to the nameof any territory, city or area.Please cite this report as:OECD (2024),Beneficial Ownership and Tax Transparency–Implementation and Remaining Challenges:OECD andGlobalForum Report to G20 Finance Ministers and Central Bank Governors, OECD Publishing, Paris,https://doi.org/10.1787/f95790b1-en.Attribution4.0 International (CCBY4.0)This work is made available under the Creative Commons Attribution4.0 International licence. By using this work, you accept to be bound by the terms of thislicence (https://creativecommons.org/licenses/by/4.0/).Attribution–you must cite the work.Translations–you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and the translation, only the text of originalwork should be considered valid.Adaptations–you must cite the original work and add the following text:This is an adaptation of an originalwork by the OECD. The opinions expressed and arguments employed in this adaptation should notbe reported as representing the official viewsof the OECD or of its Member countries.Third-party material–the licence does not apply to third-party materialin the work. If using such material, you are responsible for obtaining permission from the third party and for any claims ofinfringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA) Arbitration Rules2012. The seat of arbitration shall be Paris (France). The numberof arbitrators shall be one. BENEFICIAL OWNERSHIP AND TAX TRANSPARENCY–IMPLEMENTATION AND REMAINING CHALLENGES © OECD 2024Table of contentsAbbreviations and acronyms1 Executive summary2 Introduction3 Global Standards on Beneficial OwnershipGlobal Forum Standards and beneficial ownership informationFATF Standards related to beneficial ownershipRelevance of FATF Recommendations and their revision for the EOIR Global Forum Standard4 Global Implementation: EOIR Peer Review Progress and ChallengesOverview of the peer review results on the standard of Transparency andExchange ofInformation on RequestCurrent and future monitoring of beneficial ownership implementationTechnical aspects related to the availability of beneficial ownership informationOverall performance in transparency of beneficial ownership informationConclusions and Remaining challenges5 Dissemination and capacity-building activitiesCapacity-building and outreach activitiesToolkits including examples of effective implementationCo-operation with the FATF and other international organisations6 Possible Future DirectionsFIGURESFigure1. 2016 Terms of Reference on beneficial ownershipFigure 2 Approaches for beneficial ownership implementationFigure3. Beneficial ownership information held by AML/CFTobliged personsFigure4. Percentage of jurisdictions using one or more approaches for the availability of beneficial ownershipinformation of legal entities andarrangementsFigure5. ElementA.1–Number of approaches used and determination of the legal frameworkFigure6. Element A.1–Number of approaches used and rating of the practical implementationFigure7.Determinations of the Legal and regulatory framework–ElementsA.1 and A.3Figure8. Practical implementation of legal framework–Elements A.1 and A.3 4581010161920202223293335353738391223242728283032 BENEFICIAL OWNERSHIP AND TAX TRANSPARENCY–IMPLEMENTATION AND REMAINING CHALLENGES © OECD 2024Abbreviations and acronymsAEOIAutomatic Exchange of InformationAML/CFTAnti-Money Laundering and Countering the Financing of TerrorismCARFCrypto-Asset Reporting FrameworkCDDCustomer Due DiligenceCRS-AEOIAutomatic Exchange ofFinancial AccountInformationDNFBPDesignated non-Financial Businesses and ProfessionalsEOIExchange of InformationEOIRExchange of Information on RequestFATFFinancial Action TaskForceFIFinancial InstitutionGlobal ForumGlobal Forum on Transparency and Exchange ofInformation fo